Supply of restaurant food: GST classification amended, alters input tax credit eligibility and replaces declared tariff with value of supply. Amendment revises GST rate entries to reclassify restaurant and institutional food supplies, exclude event based/occasional catering, replace the term declared tariff with value of supply for specified items, deny input tax credit where such credit has been taken for specified supplies, retain separate treatment for Indian Railways catering, define multimodal transportation and multimodal transporter for goods transport services, and distinguish e-book supplies from other telecommunications and information services.
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Supply of restaurant food: GST classification amended, alters input tax credit eligibility and replaces declared tariff with value of supply.
Amendment revises GST rate entries to reclassify restaurant and institutional food supplies, exclude event based/occasional catering, replace the term declared tariff with value of supply for specified items, deny input tax credit where such credit has been taken for specified supplies, retain separate treatment for Indian Railways catering, define multimodal transportation and multimodal transporter for goods transport services, and distinguish e-book supplies from other telecommunications and information services.
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